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| Author: | Whittington, G. |
| Title: | Corporate governance and the regulation of financial reporting |
| Journal: | Accounting and Business Research
1993 : VOL. 23:91A, p. 311-319 |
| Index terms: | UNITED KINGDOM FINANCIAL REPORTING REGULATIONS |
| Language: | eng |
| Abstract: | This paper examines the inter-dependent role of corporate governance and financial reporting within the institutional context of listed companies in the UK. Four related issues are addressed: the nature of the current problems of corporate governance, the role of financial reporting as a palliative for these problems, the need to regulate financial reporting if it is to fill this role, and the form which such regulation is likely to take. It is concluded that improvements in financial reporting may be a necessary condition for improved corporate governance, but they may not be sufficient. |
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